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VENDITA BENI USATI: Sì AL FORFETARIO SE NON C?"è REGIME DEL MARGINE PREGRESSO


Con Risposta n. 181 del 7 luglio l'Agenzia delle Entrate ha confermato che qualora nei precedenti periodi d'imposta non si sia mai adottato, ai fini Iva, un regime speciale (nel caso in questione il cd. regime del margine), ­è possibile transitare nel regime forfetario. Nel documento l?"Agenzia delle Entrate risponde a un contribuente che fino al 2024 ha applicato il regime fiscale di vantaggio, regime che cesserà per sopraggiunti limiti di età. Avendo superato questa soglia, dal 1° gennaio 2025 il contribuente intende quindi passare al Regime Forfetario. Oltre a continuare la sua attività principale di commercio di piccoli elettrodomestici il contribuente ha in programma di ampliare l?"attività includendo anche la vendita di elettrodomestici usati, che per legge rientra nel cosiddetto 'regime del margine', un regime speciale IVA obbligatorio in questi casi che, normalmente, non permette di accedere contemporaneamente al regime forfetario. L'Agenzia Entrate, su questo punto, chiarisce che l'incompatibilità tra il regime forfettario e i regimi speciali Iva scatta solo se si applica già un regime speciale Iva in precedenti periodi d'imposta. Dal momento che l?"attività di vendita dell?"usato partirà nel 2025, e non c?"è un periodo precedente in cui il contribuente abbia adottato il regime del margine, lo stesso potrà applicare il regime forfetario fin dall?"inizio. Fonte: https://www.agenziaentrate.gov.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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